房貸額度管制與房地合一稅2.0之明天過後 【月旦時論】 The Day after "The Central Bank's Loan-to-Value Control Decisions" and "House and Land Transactions Income Tax 2.0"
論營所稅之擴大書審制與中小型企業所得課稅法制 【月旦時論】 On Expanded Application of the "Audit-by-Reviewing-Tax-Returns" System and Legal Proposal for Enterprises Income Taxation of SMEs in Taiwan
我的房子是「高級住宅」?——兼評最高行政法院109年度判字第469號判決與「臺北市房屋標準價格及房屋現值評定作業要點」【爭點解析】 Why Is My House a "High-Grade Residences"? Commentaries on the Judgment of the Supreme Administrative Court (109) Pan Tzu No. 469 and the "Taipei City Working Guidelines for Standard Housing Price and Housing Value Assessment""
紅單、預售屋、成屋交易,你不可不知的房產交易稅制規定──營利事業篇【法規解讀】 Pre-order (Red List), Pre-sale and Existing House, The Tax Regulation of Real Estate You Have to Know: For Profit-seeking Enterprise